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Coai Inc

EIN 66-0481897 · San Juan, PR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak43 out of 100GovernanceGood78 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

HIV HEALTH/PREVENTION/EDUCATION

Income
$335,346
Spending
$353,067
Spent on programs
95%
Reserves
0.1 months of spending
Largest source of income
government grants, 66%
Employees
3
Volunteers
10

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 43 out of 100. Higher than 13% of charities in its peer group (community improvement, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.1 months of spending.

  • Debt

    5 of 20

    It owes 54% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    15 of 15

    Income rose 16% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 78 out of 100. Higher than 55% of charities in its peer group (community improvement, $250k to $1m).

  • Independent board

    25 of 25

    6 of 6 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (7)
  1. $164,848 spent. ECO 18 - THIS PROGRAM STUDIES THE PRACTICES, KNOWLEDGE AND ATTITUDE TOWARDS HIV/AIDS AND OTHER RELATED AREAS BY PERFORMING INTERVIEWS TO POPULATIONS.
  2. $56,841 spent. POSITIVE ACTION FOR LATINX MEN (PAFLM)SUPPORTS LATINX-LED SOLUTIONS, SAFER SPACES AND TRUSTED NETWORKS FOR GAY, BI AND TRANS MEN. EXPANDING FROM PILOT SEED FUNDING, PAFLM IS VIIV HEALTHCARE 3 YEAR, $5M COMMITMENT TO SUPPORT A DYNAMIC GROUP OF ORGANIZATIONS TO BUILD LEADERSHIP, MOBILIZE COMMUNITIES AND SUPPORT MEN IN ACCESSING AND ENGAGING THE HEALTHCARE SYSTEM IN A WAY THAT REFLECTS THE DIVERSITY OF IDENTITIES, DESIRES, FAMILIES AND ENVIRONMENTS. COAI, INC WILL EXPAND ITS 3 DAY RETREAT-HOMBRES CON PODER-BASED ON THE 3MV EVIDENCE-BASED INTERVENTION TO ADDRESS ISSUES AFFECTING MEN WHO HAVE SEX WITH MEN IN PUERTO RICO, SUCH AS HEALTH, MASCULINITY, HIV, AND STIS STIGMA, PREP AND PEP, COVID 19 AND MPOX.
  3. $29,952 spent. PUERTO RICO CARE IS AN INVESTIGATION PROJECT SPONSORED BY NIH WHERE THE UNIVERSITY OF PUERTO RICO-MEDICAL SCIENCES CAMPUS IS THE RECIPIENT OF FUNDS. PR CARE ADDRESSES THE IMPACT OF COVID IN 1,125 PEOPLE 55 THROUGH PERSONAL INTERVIEWS IN 8 TOWNS OF PR (LUQUILLO, SAN JUAN, AGUADILLA, PONCE, YAUCO, MAYAGUEZ, CAROLINA AND CAGUAS). COAI, INC IS ONE OF THE RECIPIENTS OF THIS FUND. PR CARE STARTED ON JANUARY 1, 2022 AND IS A 2 YEAR PROJECT (ENDING NOVEMBER 30, 2023) WITH A THIRD YEAR UNDER NON-COST EXTENSION (DECEMBER 1,2023- NOVEMBER 30, 2024).
  4. $22,385 spent. ACHE TOP SUR (S.E.V.)PROVIDES OUTREACH, PREVENTIVE AND EDUCATIONAL SERVICES AND CTRS, FOCUSING ON MSM AND TRANSGENDER PERSONS IN 15 TOWNS OF PR.
  5. Expenses: $22385.00 including grants of: $22385.00 Revenue: $0.00
  6. ACHE TOP SUR (S.E.V.)PROVIDES OUTREACH, PREVENTIVE AND EDUCATIONAL SERVICES
  7. AND CTRS, FOCUSING ON MSM AND TRANSGENDER PERSONS IN 15 TOWNS OF PR.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1997.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.